<?xml version="1.0" encoding="UTF-8"?><marc:collection xmlns:marc="http://www.loc.gov/MARC21/slim">
  <marc:record>
    <marc:leader>00000nam  2200000za 4500</marc:leader>
    <marc:controlfield tag="001">9.829046</marc:controlfield>
    <marc:controlfield tag="003">CaOODSP</marc:controlfield>
    <marc:controlfield tag="005">20221107145206</marc:controlfield>
    <marc:controlfield tag="007">cr |||||||||||</marc:controlfield>
    <marc:controlfield tag="008">161213s1987    onc    |o||||f|0| 0|eng d</marc:controlfield>
    <marc:datafield tag="040" ind1=" " ind2=" ">
      <marc:subfield code="a">CaOODSP</marc:subfield>
      <marc:subfield code="b">eng</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="043" ind1=" " ind2=" ">
      <marc:subfield code="a">n-cn---</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="086" ind1="1" ind2=" ">
      <marc:subfield code="a">F2-75/1987-10E-PDF</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="110" ind1="1" ind2=" ">
      <marc:subfield code="a">Canada. </marc:subfield>
      <marc:subfield code="b">Department of Finance.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="245" ind1="1" ind2="0">
      <marc:subfield code="a">Tax reform 1987, a fairer system </marc:subfield>
      <marc:subfield code="h">[electronic resource] : </marc:subfield>
      <marc:subfield code="b">converting exemptions to credits.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="246" ind1="3" ind2="0">
      <marc:subfield code="a">Fairer system : </marc:subfield>
      <marc:subfield code="b">converting exemptions to credits</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="260" ind1=" " ind2=" ">
      <marc:subfield code="a">[Ottawa] : </marc:subfield>
      <marc:subfield code="b">Dept. of Finance Canada, </marc:subfield>
      <marc:subfield code="c">[1987]</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="300" ind1=" " ind2=" ">
      <marc:subfield code="a">1 brochure</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="500" ind1=" " ind2=" ">
      <marc:subfield code="a">Digitized edition from print [produced by Finance Canada].</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="500" ind1=" " ind2=" ">
      <marc:subfield code="a">Issued also in French under title: Réforme fiscale 1987, un système plus équitable : conversion des exemptions en crédits.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="500" ind1=" " ind2=" ">
      <marc:subfield code="a">Cover title.</marc:subfield>
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    <marc:datafield tag="520" ind1=" " ind2=" ">
      <marc:subfield code="a">"The key measure making personal income tax fairer is the replacement of personal income tax exemptions and many deductions with tax credits. The use of credits to strengthen tax fairness is already well established in our tax system. ..."--P.[1]</marc:subfield>
    </marc:datafield>
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      <marc:subfield code="2">gccst</marc:subfield>
      <marc:subfield code="a">Tax credits</marc:subfield>
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    <marc:datafield tag="775" ind1="0" ind2="8">
      <marc:subfield code="t">Réforme fiscale 1987, un système plus équitable </marc:subfield>
      <marc:subfield code="w">(CaOODSP)9.829053</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="856" ind1="4" ind2="0">
      <marc:subfield code="q">PDF</marc:subfield>
      <marc:subfield code="s">965 KB</marc:subfield>
      <marc:subfield code="u">https://publications.gc.ca/collections/collection_2016/fin/F2-75-1987-10-eng.pdf</marc:subfield>
    </marc:datafield>
  </marc:record>
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